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Converts MP3 files easily and quickly into WAV files and back. Convert many files with one click. You can change the sample rate of WAV files and the MP3 tag information of MP3 files. This program offers solutions for daily practice. If you want to burn a music CD you have to convert your MP3 files into WAV files. And if you want to create your own MP3 files you have to record the music as WAV file first.